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Introduction

SECTION 4. SCOPE

Internal Revenue Bulletin 2002-28 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 Except as otherwise provided in section 4.02 of this revenue procedure, this revenue procedure applies to any insurance company that is subject to tax under § 831(a) and determines its premiums earned for insurance contracts during the taxable year under § 832(b)(4) in accordance with the provisions of § 1.832–4.

.02 This revenue procedure does not apply to an existing Blue Cross or Blue Shield organization or any other organization to which § 833 applies.

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▸Contents — Internal Revenue Bulletin 2002-28
Internal Revenue Bulletin 2002-28

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